Functional rotation and its impact on tax performance: Applied research in the General Authority for Taxation. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 13, n. 44, 2018. DOI: 10.34093/jafs.v13i44.44. Disponível em: https://www.jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/44. Acesso em: 1 may. 2025.